Edukacija o forenzičkom računovodstvu i veza s praksom

Abstract

U novije vreme, u računovodstvenoj profesiji otkrivanje prevarnih radnji sve više dobija na značaju. Potreba za zaštitom kapitala na tržištima, s jedne, i zaštita ugleda računovodstvene struke, s druge strane, zahtevaju da se veća pažnja posveti jačanju kapaciteta forenzičkog računovodstva. Predmet ovog rada je diskusija o važnosti unapređivanja upravljanja rizikom od nastanka prevarnih radnji u dva pravca. Prvi je jačanje kapaciteta forenzičkog računovodstva kroz obrazovni sistem, a drugi pravac se odnosi na poboljšanje veština forenzičkih računovođa. Cilj rada je da se predstavi sveobuhvatan pogled na važnost edukacije u oblasti forenzičkog računovodstva i njegove veze s praksom.

In recent times, the detection of fraud has become increasingly important in the accounting profession. The need to protect capital in the markets, on the one hand, and the protection of the reputation of the accounting profession, on the other, require more attention to be paid to strengthening the capacity of forensic accounting. The subject of this paper is a discussion of the importance of improving the risk management of fraud in two directions. The first is to strengthen the capacity of forensic accounting through the education system, and the second direction is to improve the skills of forensic accountants. The aim of this paper is to give a comprehensive view of the importance of education in the field of forensic accounting and its connection with practice.